These are based on past exam content and they have been updated to align with any syllabus, structure or format changes. You should try to complete two full practice exams under exam conditions as part of your revision activities.

From September 2020, the TRS exam has been available as a session CBE. The question papers and solutions published on our website appear as they did when the exams were actually sat. They have not been updated for any changes in legislation or standards, nor any syllabus and question amends. Thus, they must be used with caution when preparing for current examinations. Using the past exams, with the previous format, is still appropriate and encouraged.


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All question papers and solutions are the copyright of ACCA. They cannot be published in any form (paper or soft copy), or sold for profit in any way, without first gaining the express permission of ACCA. Nor can they be used as examinations, in whole or in part, by other institutions or awarding bodies.

For a student to become an ACCA affiliate, one of the major requirements is that the student needs to complete all 13 papers (with or without exemption). One of the biggest differentiators of ACCA as a course, is the way the subjects and curriculum have been integrated seamlessly across the 3 levels with a focus and blending of conceptual understanding and application to real life scenarios.

Through an extensive exam preparation methodology (including quizzes, mock exams, practicing questions from the examination kit, doubt sessions, mock exam evaluation, past papers and detailed feedback sessions) faculties should generally work with individual students so that they are comfortable and take a confident decision to book the respective exam on time.

Studying one paper every three months allows you to focus on one subject at a time which you may find beneficial as you progress to the higher level papers. This is because some of the subjects in the higher level are harder, or have a larger syllabus to cover.

This approach is ideal if you want to have more flexibility throughout the year and vary the number of papers you take at each sitting, to allow for peak times in work or important events in your personal life. For example, you could sit one subject in March, two in June and another in December. This would mean you are still sitting four exams in a year, but you have time for a summer holiday.

There are three levels of exams that are required for the ACCA Course i.e. Knowledge, Skill and Professional. There are four papers for the Knowledge level exams and five papers for the Skills level exams. For the Professional level exam, students are required to attempt two mandatory papers from the Essentials Module and any two Optional papers (out of four).

Start simple; find out where you are succeeding, then build from there. The Financial Accounting paper is all about practice. You have to do it over and over again. Soon you will stop having to think about the rules and you will know what to do. This practice will stand to you in the later papers. So find as many questions as you can and do them all.

You need to be sure of the course syllabus and the levels and the papers under each of the levels. Only an understanding of the syllabus will enable you to focus on each of the papers and prepare accordingly. The ACCA global website answers all the questions that you might have in mind regarding the requirements for the course, eligibility, duration, scope, employability, and so on

ACCA, the coveted Chartered Accountancy Qualification, is not an easy one to obtain. Every student needs to progress through three components of the ACCA Qualification on their journey to becoming a full-fledged ACCA member. These components are ACCA Coursework Exams (13 papers), an Ethics and Professional Skills Module, and Practical Experience Requirements (PER).

The ACCA coursework syllabus, as mentioned earlier consists of fourteen modules (including ethics and Professional Skills). The thirteen coursework modules are subdivided into two categories, namely the Fundamental level (9 modules or papers) and the Professional Level (4 modules or papers). There are four exam sessions each year, and a student can attempt up to 8 distinct papers in a year.

The fundamental level comprises 9 courses. Students who do not have a relevant undergraduate degree, or relevant professional qualification (CA for instance), need to pass all the 9 courses in this category in order to be eligible for the ACCA Qualification. The fundamental level is further subdivided into the Knowledge Level (3 papers) and the Skills Level (6 papers). The fundamental level papers are labeled from F1 to F9.

The Applied Skills modules or papers build on existing knowledge, acquired during the knowledge level. It creates an understanding of applications and develops strong, broad, and practical finance skills required to function as a professional accountant in any sector or industry.

The Strategic Professional Level comprises 6 papers, of which two are compulsory. Among the four optional courses, every student needs to choose two specializations. Students may specialize in areas that best suit their career ambitions.

The 13 papers of the ACCA; and the Ethics and Professional skills module need to be attempted in modular order. Every student needs to attempt the Applied Knowledge exams, followed by the Applied Skills exams, which in turn is followed by the Strategic Professional exams. The Ethics and Professional Skills module can be taken at any point after completion of the Applied Knowledge exams.

An exemption is awarded only when you have received the related qualification recently. Your past qualification must not go back further than a decade. Remember that exemptions will be available only on recognised qualifications and you can receive credit points if your course has more than one topic covered in two different places in the exemption requirements.

Students are awarded the Advanced Diploma in Accounting and Business when they have successfully completed (either passed or exempt) the Applied Skills exams. At least two of these papers must have been sat and passed.

You can take upto a maximum of four papers per examination cycle. There are 2 examination cycles per year which are 1st February to 31st July and 1st August to 30th January. Papers/examinations must be taken in the following order of modules (Knowledge/Skills/Professional) order. Within each module, you can attempt papers in any order. However, ACCA recommends that papers within a module should be attempted in that order as the syllabus has been developed to teach the subjects in a definite order.

You need to log on to your myacca account approximately two weeks after the standard exam entry closes, to download and print your exam attendance docket. This will include the address of the center, the papers you have been entered for, the dates for each paper and the desk numbers that are allocated to you in a particular venue. You must not forget to take your exam attendance docket with you to the examination center. Always carry a valid photo identity proof such as a passport, driving license or PAN/ Aadhaar Card. 17dc91bb1f

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